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Analisis Pengaruh Ukuran Perusahaan, Laba Perusahaan, Opini Audit, Ukuran KAP, dan Jenis Industri Terhadap Audit LAG pada Perusahaan Publik yang Terdaftar di BEI: Industri Manufaktur dan Perbankan Diyanty, Vera; P., Galih Seta
Akuntansi Krida Wacana vol. 10 no. 1 Januari 2010
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Kepemilikan Pemerintah dan Keputusan Keuangan Terhadap Kinerja Perusahaan: Studi Terhadap Perusahaan Pemerintah yang Listed di BEI Diyanty, Vera
Akuntansi Krida Wacana vol. 10 no. 2 Mei 2010
Publisher : Akuntansi Krida Wacana

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Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

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PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI Virgiawan, I Putu Yogi; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm’s information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.
THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY Annisa Anafiah, Vidyata Annisa; Diyanty, Vera; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.
PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA) Sutarti, Sutarti; Syakhroza, Akhmad; Diyanty, Vera; Dewo, Setio Anggoro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 related to the application of risk management in the application of information technology in banks.